Desrevisseau Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $10,000 at the beginning of the month and $22,000 at the end of the month. During the month, the company incurred direct materials cost of $63,000 and direct labor cost of $39,000. The actual manufacturing overhead cost incurred was $40,000. The manufacturing overhead cost applied to jobs was $43,000. The cost of goods manufactured for August was:
At an activity level of 4,500 units in a month, Goldbach Corporation's total variable maintenance and repair cost is $320,850 and its total fixed maintenance and repair cost is $94,950. What would be thetotal maintenance and repair cost, both fixed and variable, at an activity level of 4,700 units in a month? Assume that this level of activity is within the relevant range.
A partial listing of costs incurred during December at Gagnier Corporation appears below:Factory supplies$24,000 Administrative wages and salaries$121,000 Direct materials$169,000 Sales staff salaries$84,000 Factory depreciation$65,000 Corporate headquarters building rent$50,000 Indirect labor$48,000 Marketing$119,000 Direct labor$99,000 The total of the period costs listed above for December is: